Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor rate variance Direct labor standard (2 hrs. @ $12.75/hr.) Actual direct labor hours Actual finished units produced Actual cost of direct labor $ 25.50 per finished unit 81,500 hrs. 40,000 units $1, 100, 250 Multiple Choice $80.250 unfavorable $80.250 favorable O ssas favorable O $61,125 unfavorable $19.25 unfavorable